https://www.taxtmi.com/caselaws?id=158957 An exemption notification covering a class of dealers described as "handloom and powerloom weavers" was construed according to its plain language and statutory context. The Court held that the term "weavers" does not require personal weaving by the dealer and includes dealers manufacturing cloth through employed workmen on handlooms and powerlooms. A restrictive reading was rejected because it would create an artificial subclass within the exempt class and undermine the exemption's object. On that basis, the dealers fell within the notification and were not liable to entry tax. en-us Fri, 16 Aug 1996 00:00:00 +0530 Mon, 11 Nov 2013 16:49:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158957 An exemption notification covering a class of dealers described as "handloom and powerloom weavers" was construed according to its plain language and statutory context. The Court held that the term "weavers" does not require personal weaving by the dealer and includes dealers manufacturing cloth through employed workmen on handlooms and powerlooms. A restrictive reading was rejected because it would create an artificial subclass within the exempt class and undermine the exemption's object. On that basis, the dealers fell within the notification and were not liable to entry tax. Case-Laws VAT and Sales Tax Fri, 16 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158957